vilo options, page-46

Now your making sense

I am not an accountant , so you would have to get professional advice ( disclaimer, disclaimer etc,)

But

1. You need to define whether you are a trader or an investor

Trader claims trading losses and attributable business expenses against trading income

Investor claims prior capital losses against capital gains

If gains were achieved by holding asset for more tha 12 mths , the gain is halved and then offset against cap losses

Good Luck